Simone and Fillmore were divorced last year. Fillmore has custody of their two children. Simone pays $9,600 in child support payments during the current year. The total cost of supporting the children is $12,500. Fillmore and Simone do not have any special agreement about dependents. How many total dependents may Simone claim for the current year?

Question

Quizplus · Accepted Answer

Child support payments are not deductible by the payer and are not taxable income to the recipient. Therefore, Simone cannot claim the children as dependents based on child support payments. Dependents are typically claimed by the custodial parent, which in this case is Fillmore.

Simone and Fillmore Were Divorced Last Year